QUARTER HORSE RACING ASSOCIATION OF INDIANA INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: QUARTER HORSE RACING ASSOCIATION OF INDIANA INC (EIN 35-1494271)
Tax period: 2013-01-01 to 2013-12-31
Filed: 2014-11-17
IRS object ID: 201413219349304156
Schema version: 2013v3.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule C
Schedule D
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2014-11-17T12:16:01-05:00	ReturnTs
Tax Period End	2013-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	134205972	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	KAHRE & ASSOCIATES PC	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1118 N MAIN SUITE A	AddressLine1
City	FRANKLIN	City
State	IN	State
ZIP Code	46131	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	351494271	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	QUARTER HORSE RACING ASSOCIATION OF INDIANA	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	QUAR	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 307	AddressLine1
City	LEBANON	City
State	IN	State
ZIP Code	46052	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MICHAEL D GROSS	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	7654821213	PhoneNum
Signature	2014-11-17	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DAVID A KAHRE CPA	PreparerPersonNm
PTIN	P00290096	PTIN
Phone	3177367440	PhoneNum
Preparation	2014-11-17	PreparationDt

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	Yes (X)	AddressChangeInd
Principal Officer	DANIELLE BRYAN	PrincipalOfficerNm
Gross Receipts	$920,076	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	HTTP://WWW.INDIANAQUARTERHORSERACING.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1966	FormationYr
Legal Domicile State	IN	LegalDomicileStateCd
Activity Or Mission	THE ASSOCIATION'S MISSION IS TO PROMOTE THE GROWTH, AND ADVANCEMENT OF QUARTER HORSE RACING, BREEDING, AND OWNERSHIP IN INDIANA.	ActivityOrMissionDesc
Voting Members Governing Body	14	VotingMembersGoverningBodyCnt
Voting Members Independent	14	VotingMembersIndependentCnt
Total Employee	2	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$800,251	PYProgramServiceRevenueAmt
CY Program Service Revenue	$919,849	CYProgramServiceRevenueAmt
PY Investment Income	$793	PYInvestmentIncomeAmt
CY Investment Income	$227	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$801,044	PYTotalRevenueAmt
CY Total Revenue	$920,076	CYTotalRevenueAmt
PY Grants And Similar Paid	$98,607	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$95,930	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$37,533	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$42,232	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$655,167	PYOtherExpensesAmt
CY Other Expenses	$765,358	CYOtherExpensesAmt
PY Total Expenses	$791,307	PYTotalExpensesAmt
CY Total Expenses	$903,520	CYTotalExpensesAmt
PY Revenues Less Expenses	$9,737	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$16,556	CYRevenuesLessExpensesAmt
Total Assets BOY	$420,733	TotalAssetsBOYAmt
Total Assets EOY	$396,373	TotalAssetsEOYAmt
Total Liabilities BOY	$350,394	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$309,478	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$70,339	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$86,895	NetAssetsOrFundBalancesEOYAmt
Mission	THE ASSOCIATION'S MISSION IS TO PROMOTE THE GROWTH, AND ADVANCEMENT OF QUARTER HORSE RACING, BREEDING, AND OWNERSHIP IN INDIANA.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$903,520	ExpenseAmt
Desc	THE ASSOCIATION HAS APPROXIMATELY 300 MEMBERS. THE ASSOCIATION NEGOTIATED AND EXECUTED CONTRACTS FOR THE 2013 RACING SEASON WITH THE INDIANA TRACKS; SUCCESSFULLY CONDUCTED THE ANNUAL STALLION SERVICE AUCTION (SSA) AND THE RELATED ANNUAL SSA FUTURITY RACES AND SSA DERBY RACES; AND PROMOTED THE COMMON BUSINESS INTERESTS OF THE INDIANA QUARTER HORSE INDUSTRY.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	THE ASSOCIATION RECEIVED APPROVAL FROM THE INDIANA HORSE RACING COMMISSION TO BE A REGISTERED HORSEMEN'S ASSOCIATION TO RECEIVE FUNDS ON BEHALF OF INDIANA QUARTER HORSE HORSEMEN UNDER INDIANA CODE SECTION 4-35-7-12 FOR 2012. THE ACTIVITIES CONDUCTED IN 2013 WITH FUNDS RECEIVED PURSUANT TO IC 4-35-7-12 INCLUDE:EQUINE PROMOTION,EQUINE RESCUE,BENEVOLENCE,DENTAL AND OPTICAL PROGRAM,EMERGENCY ASSISTANCE,ACCIDENT INSURANCE,HORSEMEN'S ASSISTANCE,SCHOLARSHIPS,AND ADMINISTRATIVE EXPENSES.ALL FUNDS SPENT PURSUANT TO INDIANA CODE SECTION 4-35-7-12 MUST BE APPROVED BY, OR BE INCLUDED IN THE BUDGET APPROVED BY, THE INDIANA HORSE RACING COMMISSION.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$903,520	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (true)	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	Yes (true)	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	10	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	2	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	14	GoverningBodyVotingMembersCnt
Independent Voting Member	14	IndependentVotingMemberCnt
Family Or Business Rln	Yes (true)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	IN	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	MICHAEL D GROSS	PersonNm
Phone	7654821213	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8491 W 100 S	AddressLine1
City	JAMESTOWN	City
State	IN	State
ZIP Code	46147	ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
CHRIS DUKE
PRESIDENT	4.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
VICKIE DUKE
SECRETARY	2.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
MICHAEL D GROSS
TREASURER	4.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
ROGER LEWIS
VICE PRESIDENT	2.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
TOM MOSLEY
DIRECTOR OF INDUSTRY RELATION	2.00	0.00	Yes (X)		$1,250	$0	$0
TINA CLEARY
DIRECTOR	1.00	0.00	Yes (X)		$0	$0	$0
ROBIN SURFACE
DIRECTOR	1.00	0.00	Yes (X)		$0	$0	$0
GARY SMITH
DIRECTOR	1.00	0.00	Yes (X)		$0	$0	$0
DICKEY BENTON
DIRECTOR	1.00	0.00	Yes (X)		$0	$0	$0
JON MCGUIRE
DIRECTOR	1.00	0.00	Yes (X)		$0	$0	$0
DIANNE BENNETT
DIRECTOR	1.00	0.00	Yes (X)		$0	$0	$0
RON HAYNES
DIRECTOR	1.00	0.00	Yes (X)		$0	$0	$0
BUTCH YIKE
DIRECTOR	1.00	0.00	Yes (X)		$0	$0	$0
PATRICK ROWLES
DIRECTOR	0.00	0.00	Yes (X)		$0	$0	$0
MICHELLE COLLINS
EXECUTIVE DIRECTOR	40.00	0.00		Yes (X)	$32,000	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$33,250	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
IC 4-35-7-12 REVENUE	561499	$314,522	$314,522
STAKES RACES	561499	$398,600	$398,600
SPEED SALE	561499	$108,680	$108,680
COMMITMENT FEES	561499	$46,698	$46,698
SIMULCAST REVENUE	561499	$25,936	$25,936

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$25,413	TotalRevenueColumnAmt
Related Or Exempt Func Income	$25,413	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$919,849	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$227	TotalRevenueColumnAmt
Exclusion	$227	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$920,076	TotalRevenueColumnAmt
Related Or Exempt Func Income	$919,849	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$227	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$95,930	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$31,000	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$7,600	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$3,632	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$8,775	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$54,655	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$75,914	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,432	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$27,177	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$47,333	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$955	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$2,817	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
STAKES RACES EXPENSES	$381,723	$381,723
SPEED SALE EXPENSES	$99,642	$99,642
TROPHIES & AWARDS	$6,627	$6,627
COMMUNICATIONS	$6,395	$6,395

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$43,913	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$903,520	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$51	BOYAmt
EOY	$12,307	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$418,665	BOYAmt
EOY	$380,845	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$6,358	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$3,137	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$2,017	BOYAmt
EOY	$3,221	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$420,733	BOYAmt
EOY	$396,373	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$350,394	BOYAmt
EOY	$309,478	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$350,394	BOYAmt
EOY	$309,478	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$70,339	BOYAmt
EOY	$86,895	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$70,339	BOYAmt
EOY	$86,895	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$420,733	BOYAmt
EOY	$396,373	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$16,556	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	Yes (true)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	false	FSAuditedInd
Audit Committee	false	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	false	SubstantiallyAllDuesNondedInd
Only In House Lobbying	Yes (true)	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	false	AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$6,358	OtherCostOrOtherBasisAmt
Depreciation	$3,137	DepreciationAmt
Book Value	$3,221	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$3,221	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
IC 4-35-7-12 RESTRICTED FUND ADV	$139,269
CONTRACTUAL COMMITMENTS	$166,698
ACCRUED PAYROLL TAXES	$3,511

Field	Value	IRS element (for citing)
Total Liability	$309,478	TotalLiabilityAmt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (true)	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (4 entries)

Grant TypeGrantTypeTxt	RecipientRecipientCnt	Cash GrantCashGrantAmt
BENEVOLENCE	37	$48,238
EMERGENCY FUND	2	$4,324
EDUCATION & SCHOLARSHIPS	19	$37,368
QUARTER HORSE RETIREMENT	1	$6,000

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Monitoring procedures (Part I, line 2)	FormAndLineReferenceDesc
Explanation	THE ASSOCIATION MONITORS THE CONTINUING ACTIVITIES OF THE GRANT RECIPIENTS AND FOLLOWS UP WITH THE GRANT RECIPIENTS REGARDING THE USE OF THE GRANT FUNDS.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Officer directors etc family relationship Part VI line 2	VICKIE DUKE-SECRETARY-PARENTCHRIS DUKE-PRESIDENT-CHILD
Members or stockholder classes and rights Part VI line 6	THE ASSOCIATION HAS APPROXIMATELY 300 MEMBERS.
Member election for additional members Part VI line 7a	MEMBERS ELECT THE BOARD OF DIRECTORS ANNUALLY TO FILL OPEN POSITIONS. DIRECTORS ARE ELECTED TO A THREE YEAR TERM.
Form 990 governing body review Part VI line 11	THE FORM 990 IS REVIEWED AND APPROVED BY PERTINENT MEMBERS OF THE ASSOCIATION'S BOARD OF DIRECTORS PRIOR TO FILING.
Conflict of interest policy compliance Part VI line 12c	THE ASSOCIATION'S BOARD MEMBERS MUST SIGN AN AFFIRMATION THAT THEY HAVE COMPLIED WITH THE ASSOCIATION'S CONFLICT OF INTEREST POLICY.
Governing documents etc available to public Part VI line 19	THE ASSOCIATION'S GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC AT THE INDIANA SECRETARY OF STATE WEBSITE HTTP://WWW.IN.GOV/SOS/BUSINESS/INDEX.HTM.